SAMPLE CHAPTER
Key Highlights of Finance Act, 2023
1. Amendment to section 10(2)(d) and 10(2A)(c) of CGST Act, 2017 (Effective from a date yet to be notified)
2. Amendment to Second and Third proviso to section 16(2) of CGST Act, 2017 (Effective from a date yet to be notified)
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I-11
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Law stated in this book is as amended by Finance Act, 2023
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About the Author
I-5
About the Author I-5 Key Highlights of Finance Act, 2023 I-11 Chapter 1 INTRODUCTION 1 Chapter 2 AN OVERVIEW TO GST 3 Chapter 3 PERSON LIABLE TO PAY TAX IN GST 7 Chapter 4 REGISTRATION IN GST 43 Chapter 5 WHAT IS SUPPLY 63 Chapter 6 TIME OF SUPPLY OF GOODS 112 Chapter 7 TIME OF SUPPLY OF SERVICES 123 Chapter 8 VALUE OF SUPPLY 134 Chapter 9 PLACE OF SUPPLY 150 I-7 Contents
Chapter 10 DETERMINATION OF SUPPLY IN THE COURSE OF INTER-STATE TRADE OR COMMERCE OR INTRA-STATE SUPPLIES 184 Chapter 11 JOB WORK 196 Chapter 12 INVOICE, CREDIT AND DEBIT NOTES 205 Chapter 13 INPUT TAX CREDIT 223 Chapter 14 PAYMENT OF TAXES 266 Chapter 15 BRIEF ABOUT PERSONS REQUIRING MANDATORY REGISTRATION 275 Chapter 16 COMPOSITION LEVY - FOR SUPPLIER OF GOODS AND FOR PERSONS ENGAGED IN MAKING SUPPLIES REFERRED TO IN CLAUSE (b) OF PARAGRAPH 6 OF SCHEDULE II 297 Chapter 17 RETURNS 306 Chapter 18 ASSESSMENT 327 Chapter 19 REFUND 331 Chapter 20 ACCOUNTS AND RECORDS 388 Chapter 21 E-WAY BILL 394 I-8
Chapter 22 ADVANCE RULING 414 Chapter 23 COMPOSITION SCHEME FOR SERVICES OR MIXED SUPPLIERS 420 Chapter 24 DEMAND AND RECOVERY 423 Chapter 25 PENALTY 441 Chapter 26 RULE 86B - PAYMENT OF 1% OF OUTPUT LIABILITY IN CASH 451 I-9
Key Highlights of Finance Act, 2023
1. Amendment to section 10(2)(d) and 10(2A)(c) of CGST Act, 2017 (Effective from a date yet to be notified)
2. Amendment to Second and Third proviso to section 16(2) of CGST Act, 2017 (Effective from a date yet to be notified)
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I-11
3. Amendment to section 17(3) of CGST Act, 2017 (Effective from a date yet to be notified)
4. Amendment to section 17(5) of CGST Act, 2017 (Effective from a date yet to be notified)
5. Amendment to section 23 of CGST Act, 2017 (Effective from a date yet to be notified)
6. Amendment to section 30 of CGST Act, 2017 (Effective from a date yet to be notified)
b aa
I-12
7. Amendment to sections 37, 39, 44 and 52 of CGST Act, 2017 (Effective from a date yet to be notified)
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a b c I-13
8. Amendment to section 54 (Effective from a date yet to be notified)
9. Amendment to section 56 (Effective from a date yet to be notified)
10. Amendment to section 62 (Effective from a date yet to be Notified)
d
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I-14
11. Substitution/Amendment to sections 109, 110, 114, 117, 118 and 119 of CGST Act, 2017 (Effective from a date yet to be notified)
12. Insertion of section 122(1B) of CGST Act, 2017 (Effective from a date yet to be notified)
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i ii iii I-15
GST Made Easy Answer
to all Your Queries on GST
AUTHOR : ARPIT HALDIA
PUBLISHER : TAXMANN
DATE OF PUBLICATION : APRIL 2023
EDITION : 12th Edition
ISBN NO : 9789356223646
NO. OF PAGES : 476
BINDING TYPE : PAPERBACK
Description:
Rs. 1095 | USD 45
This book is a practical guide for understanding GST in a unique 'question & answer format'. It facilitates learning the complex concepts of GST in a step-by-step manner with easy-to-understand language.
This book is helpful for people dealing with GST compliance on a day-to-day basis.
The Present Publication is the 12th Edition and has been amended by the Finance Act 2023. This book is authored by CA (Dr.) Arpit Haldia with the following noteworthy features:
[Lucid Language & Tabular Presentation] is used to explain the concepts for a concrete understanding
[Detailed Analysis & Relevant Illustrations] have been used to cover the concepts of GST comprehensively
[Case Laws including Advance Rulings] to understand better the challenges of GST and resolution of the same
ORDER NOW
